New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to announce that the second issue of the Journal of Governance and Regulation in 2021 (volume 10, issue 2) has been released. This issue presents papers written by authors from different countries, namely, Italy, Portugal, Jordan, Egypt, Indonesia, etc.
The papers are dedicated to the current issues of corporate governance and regulation, among such governance and corporate social responsibility, board characteristics, board structure, female representation, risk management, and company performance COVID-19 pandemic, consumption expenditures, corporate culture, firm performance, financial development, professional accountants, technical competencies, emerging markets, accounting conservatism, executive remuneration, commercial logistics, audit committee, auditor independence, wealth management, dollarisation, offshore investment, financial advisory, capital structure, credit risk, market risk, operational risk etc.
The full issue of the journal is available at the following link.
The authors of the first paper in the issue Mahmoud Saleh Allan, Nafez Nimer Ali, Osama Samih Shaban, and Neveen Al-Salaita examine the level of gap extended between management perceptions of clients’ expectations, and clients’ expectations for service quality dimensions in the Jordanian commercial banks during the period of 2018–2019. The authors find that combined service quality dimensions as independent variables have a significant impact on management perceptions of clients’ expectations and clients’ expectations of service quality dimensions as dependent variables.
Besime Ziberi, Donat Rexha, and Rrezarta Gashi investigate the importance of personal consumption expenditure in the case of Kosovo during the COVID-19 pandemic. The authors use secondary data from World Bank documents and primary data collected via an online questionnaire that was randomly distributed using social media with a sample of 233 respondents. The study also concludes that citizens will realize the pre-planned expenditures as soon as the anti-COVID-19 measures will be released.
Mohammad Awad AlAfnan, through ethnographic and textual analysis, estimates the influences of corporate/organizational cultures on management and business communication. The study revealed that organizational cultures influence business communication through shaping the “I think”, “I feel”, and “I act” attitudes in different situations.
Zyad Marashdeh, Mohammad W. Alomari, Mohammad Khataybeh, and Ahmad Alkhataybeh examine the impact of female representation on firm performance, as measured by return on assets (ROA) and return on equity (ROE) and using non-financial institution data from Jordanian companies.
Hafnida Hasan, Mohammad Salem Oudat, Ayman Abdalmajeed Alsmadi, Meutia Nurfahasdi, and Basel J. A. Ali investigate the causality relationship between financial development and carbon dioxide emission in Bahrain by adopting time series data from 1980–2018.
Yaser Saleh Al Frijat and Mohammad Eid Al-Hajaia examine the practical experience requirement and its role in improving the work performance of accountants in the labor market.
Dina Hassouna and Rania Salem examine the impact of CSR on firm risk amongst a sample of 31 Egyptian listed companies from 2011 to 2015. The authors show that CSR affects operating risk, yet it does not have a significant impact on financial or market risks in Egypt.
Mohammed Saleh Bajaher, Omer Bin Thabet, Amer Alshehri, and Fatimah Alshehri investigate the relationship between the board variables and Qatari financial institutions’ performance measured by ROA, ROE, and EPS.
Amal Aguir, Ahmad Alqatan, and Bilel Bzeouich examine the linkage between accounting conservatism and highest-paid chief executive officers (CEOs) from French companies listed on the Paris Stock Exchange from 2009 to 2017 and if this linkage increases as executive remuneration-performance sensitivity increases.
Laurence Jones, Enrico Geretto, Maurizio Polato, and Giulio Velliscig are responsible for analyzing the implications for bank risk posed by the amendments to the unsecured senior debt asset class required to enhance the bail-in regime. The authors use a sample of 46 banks distributed over 17 European countries over the period of Q1 2010–Q4 2019.
Firas Rifai, Bushra M. Ramadan, A.S.H. Yousif, Mohammad Al-Dweiri, and Ayman Abdalmajeed Alsmadi investigate the potential benefits of outsourcing humanitarian logistics activities to commercial logistics service providers (LSPs) to improve rescue missions in the Al Zaatari Syrian refugee camp in Jordan.
Engy ElHawary estimates the impact of audit committee characteristics on the company’s financial performance (ROA and ROE) in Egypt for the period of 2016–2018.
Jonathan Chitumbura and Oliver Takawira provide academics and the wider commercial fraternity with practical and strategic knowledge of the emerging markets’ offshore wealth management services industry.
Victor Barros, Décio Chilumbo, and Joaquim Miranda Sarmento analyze the impact of privatisation on firms’ capital structure using a large sample of privatized firms in Europe.
In the last paper of this issue, Jullie Jeanette Sondakh, Joy Elly Tulung, and Herman Karamoy examine the effect of third-party funds, credit risk, market risk, and operational risk on profitability in banking, especially on the banks included in BUKU 2 category simultaneously or partially. The authors find that partially third-party funds and credit risk had no significant effect on profitability, partially market risk had a significant positive effect on profitability, and partially credit risk had a significant negative effect on profitability.
We hope that you will enjoy reading this issue and find these contributions stimulating and valuable for your research!
